C.C.S.M. c. T80
The Tobacco Tax Act
1(1) | Definitions |
(2) | Interpretation |
1.1 | Administration and enforcement |
2(1) | Imposition of tax |
(2) | Tax payable when tobacco received |
(3) | Tax payable in other circumstances |
(4) | Computation of tax |
(5) | Computation of tax — cigars |
(6) | Definition of "price at retail" |
3 | Fraction of a cent not required to be remitted |
PROHIBITIONS RESPECTING POSSESSION OR SALE OF TOBACCO | |
3.1(1) | Interpretation of "person" |
(2) | Possession of cigarettes etc. not Manitoba marked |
(3) | Exception |
3.2 | Sale of unmarked tobacco products |
3.3(1) | Possession for sale of cigarettes etc. not Manitoba marked |
(2) | Exception |
3.4 | |
3.5 | |
3.6 | Possession of cigars, pipe tobacco etc. |
3.7 | Possession limit of five units |
LICENCES AND PERMITS | |
4(1) | Retail dealer's licence required |
(1.1) | Retail dealer's licence restrictions |
(2) | Wholesale dealer's licence required |
(3) | Identification required on vending machines |
(4) | Licence to sell to retail dealer |
(4.1) | Dealer to purchase from licensed wholesaler |
(5) | Limitation on sales |
(6) | |
4.1 | Permit for possession of cigarettes or fine cut tobacco |
4.2 | Permit for producing mark or stamp |
4.3 | Permit for equipment |
5 | |
6 | |
7 | |
8 | |
COLLECTORS | |
9(1) | Appointment of collector |
(2) | Dealer to account for taxes etc. |
(3) to (4.1) | |
(5) to (9.2) | |
(10) | Agreements with collectors |
(11) | Appointment of deputy collectors |
(12) | Dealers deemed to be deputy collectors |
(13) to (17) | |
COLLECTION AND REMISSION OF TAX | |
10(1) | Duty of collectors |
(2) | Duty of deputy collectors |
(3) | Tax deemed to have been collected |
(4) | |
(5) | Reports on change of rate |
(6) | Remission of proceeds |
(7) | |
11(1) | Remission of tax by collectors |
(2) and (3) | |
12 | |
13(1) | Agreement with collectors |
(2) | Computation of proceeds of tax |
(3) | |
(4) | Payment of balance by collector |
(5) | |
(6) | Refund re accidental loss |
(7) | |
(8) and (9) | |
14 to 17 | |
18(1) | |
(2) | Absorption of tax prohibited |
19 | |
20 | |
COLLECTION OF TAX AT CUSTOMS | |
20.1(1) | Definition |
(2) | Agreement with Canada re collection of tax |
(3) | Deemed agreement |
20.2(1) | Definition of "price at retail" |
(2) | Agent for enforcement authorized to collect tax |
(3) | Purchaser to pay tax |
(4) | Exception |
(5) | Failure to report or pay tax |
(6) | Forfeiture and disposal |
(7) | Refunds and collection of underpayments |
(8) | Immunity of agents for enforcement |
21 to 26.2 | |
27 | |
27.1 | |
27.2 | |
REGULATIONS | |
28(1) | Regulations |
(2) | Limitation on rate changes by regulation |
(3) | Effective date |